Legality of Calubian, Leyte Municipal tax Ordinance No. 03

March 30, 1993 DILG LEGAL OPINION NO. 119-93 LEGAL SERVICE Mr. Ponciano Mateo, Jr. Calubian, Leyte Dear Mr. Mateo : Relative to your letter, requesting for legal opinion concerning the legality of Municipal Tax Ordinance No. 03, as embodied in Resolution No. 15, of the Sangguniang Bayan of Calubian, that province, may we invite your attention to Section 187 of the Local Government Code of 1991 (Rep. Act No. 7160) which reads that: "Sec. 187. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measures: Mandatory Public Hearings. The procedure for approval of local tax ordinances and revenue measures shall be in accordance with the provisions of this code: Provided, that public hearings shall be conducted for the purpose prior to the enactment thereof: Provided, further, That any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectively thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectively of the ordinance and the accrual and payment of the tax, fee, or charge levied therein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction." Hoping to have guided you accordingly. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government copy furnished: Ms. Teresita Reyes-Domingo OIC, Technical Staff Department of Justice M a n i l a